Steam locomotives and tenders thereof

Steam locomotives and tenders, rail import under SIMS

SIMS CLEARANCE

HSN 8602 90 10 (Steam locomotives and tenders thereof) is subject to compulsory advance registration under the Steel Import Monitoring System (SIMS) administered by the Directorate General of Foreign Trade (DGFT) under Policy Condition 2 of Chapter 86 and DGFT Notification 33/2015-20 dated 28-09-2020. The tariff line also carries a Central Board of Indirect Taxes and Customs (CBIC) classification overlay: dual-mode vehicles capable of travel on both road and rail are classifiable under Chapter 87, not Chapter 86.

What this is

HSN code

8602 90 10

Chapter

86 · Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings

Primary regulator

SIMS · Policy Condition 2 of Chapter 86; DGFT Notification 33/2015-20

Customs documentation

SIMS registration number from DGFT
Registration fee receipt from SIMS portal
Chapter 86 policy declaration to CBIC

Applicable Partner Government Agencies

SIMSSIMS·Steel Import Monitoring System

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.

Compliance steps

1
Register on the SIMS online portal and obtain an automatic SIMS registration number by paying the registration fee of ₹500 before the consignment arrives. The application may be filed no earlier than the 60th day before the expected date of arrival; the registration number remains valid for 75 days.
DGFT Notification 33/2015-20 dated 28-09-2020 · DGFT Notification 28/2023 dated 28-08-2023 · Policy Condition 2 of Chapter 86
2
Note that the erstwhile requirement of advance registration at least 15 days before the expected date of arrival has been abolished; registration may now be obtained at any point within the 60-day pre-arrival window. Confirm the SIMS registration number is quoted on the bill of entry at the time of filing.
DGFT Notification 19/2015-20 dated 07-07-2022
3
Verify that the locomotive is not a dual-mode vehicle capable of travel on both road and rail; such goods are classifiable under Chapter 87 and cannot be imported under HSN 8602 90 10. Misclassification under Chapter 86 invites customs re-assessment, demand of differential duty, and penalty under the Customs Act, 1962.
CBIC Circular 14/2012-Cus dated 11-06-2012

A word of counsel

The most common error on this tariff line is overlooking SIMS exemptions for specific re-import scenarios: steel components re-imported solely for packaging (without value addition) and DTA-to-SEZ-to-DTA movements — whether with or without value addition — are outside the SIMS registration requirement. Misapplying SIMS to these movements wastes the 75-day validity window; conversely, failing to register on a standard commercial import attracts detention at the port of entry until the SIMS number is produced.

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Frequently asked

Does HSN 8602 90 10 require BIS certification?

No, no BIS Quality Control Order covers steam locomotives or tenders. Import is governed by compulsory SIMS registration administered by the Directorate General of Foreign Trade under Policy Condition 2 of Chapter 86 and DGFT Notification 33/2015-20 dated 28-09-2020.

How long is the SIMS registration number valid, and when can an importer apply?

The automatic SIMS registration number is valid for 75 days. The importer may apply no earlier than the 60th day before the expected date of arrival; the earlier minimum 15-day advance-registration requirement has been abolished per DGFT Notification 19/2015-20 dated 07-07-2022.

Are re-imports of steel goods for packaging purposes covered under SIMS?

No. Per DGFT Policy Circular 38/2015-20 dated 19-01-2022, re-imports of steel goods solely for packaging — and DTA-SEZ-DTA movements with or without value addition — are exempt from SIMS registration as these transactions are not primarily intended for value addition on import.

Last verified against gazette notifications: 2026-05-16. Source: SIMS / DGFT / CBIC / Indian Customs CUSDATA.